The final version of the long awaited and many times amended corporate tax reform in Switzerland is now in its consultation phase. Yet the voice of the companies most affected has really not been heard.
The Swiss government aims to remove the competitive disadvantage for Swiss companies raised by Swiss VAT. To achieve this purpose, a partial revision of the Swiss Value Added Tax Act will come into force on January 1st, 2018.
On September 6, the Federal Council opened its consultation procedure concerning its Tax Project 17 (TP 17), replacing and revising the controversial Corporate Tax Reform (CTR III) rejected by the Swiss people with the referendum of February 14,...
On February 12, 2017, the Swiss people have denied the federal project regarding the third corporate tax reform. As a reminder, the subject of the vote, that was only at a federal level, was focused mainly on: